Finding 980067 (2023-003)

Reporting – Significant Deficiency in Controls over Compliance and Noncompliance ALN #93.686 – Contract #UT8HA33930 - HIV Emergency Relief Project Grants RW Supplement ALN #93.137 – Contract #CPIMP211284-01-0 - COVID-19 Minority Health Community Programs Criteria - Under the requirements of the Federal Funding Accountability and Transparency Act, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition/Context - A total of $1,117,769 of costs was passed through to selected sub recipients during the year and the subawards were not reported in the FSRS. HIV Emergency Relief Project Grants RW Supplement Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements There were a total of five subrecipients selected that had awards/expenditures greater than $30,000 that were not reported in the FSRS. Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $1,030,818 $1,212,555 $1,212,555 $1,212,555 $1,212,555 COVID-19 Minority Health Community Programs Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements There were two subrecipients that had awards/expenditures greater than $30,000 that were not reported in the FSRS. Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $86,951 $99,300 $99,300 $99,300 $99,300 Cause - Grant Management was not aware of the subaward reporting requirement. Effect - Failure to report subaward data could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding. Questioned Cost - None. Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis. View of Responsible Officials - See Corrective Action Plan. New/Repeat Finding – This finding is repeat from prior year’s finding #2022-004 ALN #14.218– Community Development Block/Entitlement Grants. Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis. View of Responsible Officials - See Corrective Action Plan.